在当今经济活动中,抵债物扮演着很重要的角色,它既可解决企事业单位之间的经济纠纷,又可解决资金短缺的问题。最近,笔者从一些金融机构了解到,一些单位将债务人的房产、车辆、土地等进行抵押,在管理、使用、转移过程中往往忽略了纳税这一环节,归纳起来主要有四种情形:一是装修改造抵债的不动产漏交投 In today’s economic activities, the debt plays a very important role. It can not only solve the economic disputes between enterprises and institutions but also solve the problem of shortage of funds. Recently, the author learned from some financial institutions that some units have mortgaged the debtor’s real estate, vehicles and land. In the process of management, use and transfer, some units often neglect to pay taxes. There are mainly four situations: First, Renovation and renovation of real estate debt to pay to vote